Thanks for your replies. Through the accumulation of gnosis one realizes the dharmakāya. Through the accumulation of merit one perfects the form bodies (rūpakāya) which are the beatific body (saṃbhogakāya) and the emanation body (nirmāṇakāya). I'll admit I had to look up some of those terms. So then...

First of all I feel I should say that I'm not a Mahāyānist, but I'm not here to proselytize or debate doctrine. I consider Mahāyāna practitioners to be companions in the dha(r/m)a, albeit of a somewhat different strain, while I would fall into the Śrāvakayāna category, thus my choice of moniker. But...